Bank of Mongolia v. Taskin, 2012 ONCA 220 deals with the enforceability of a foreign default judgment. The Court holds the determination of "real and substantial connection" is properly decided by accepting the facts in the foreign claim as true:
[2] The application judge asked herself the proper question – was there a real and substantial connection between Florida, the claim and the appellant? The application judge reviewed the pleadings (paras. 13-19). She was entitled to accept the factual allegations in those pleadings as true given the decision not to defend. On the pleadings, there was ample basis for a finding of real and substantial connection.
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